Refund Approved for Export Service Commissions u/r 3; Agent Facilitated Orders for Indian Railways in Foreign Exchange.

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....Refund claim - commission received in convertible foreign exchange - the appellant was the agent of Electro Motive Diesel (EMD), who obtained the orders from the Indian Railways - the activity carried on by appellant comes within the scope of export of the service u/r 3 of the Export Service Rules, 2005 - refund allowed - AT....